Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure
Abstract
The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made.
Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR Disclosure
Downloads
Download data is not yet available.
References
Anne, M., & Grüning, M. (2018). The Impact of Institutional Environment on Corporate Social Responsibility Disclosure. International Journal of Corporate Social Responsibility, 3(3), 1–13. https://doi.org/10.5465/ambpp.2016.17827abstract
Antaranews.com. (2021). Bank Mandiri salurkan 2.000 paket sembako ke petani di Gorontalo. https://www.antaranews.com/Berita/2148734/Bank-Mandiri-Salurkan-2000-Paket-Sembako-Ke-Petani-Di-Gorontalo.
CNBC Indonesia. (2021). PGN Salurkan Bantuan CSR Rp 1,3 M untuk Hadapi COVID-19. https://www.cnbcindonesia.com/Market/20200924111536- 17189103/Konkret-Ptba-Salurkan-Dana-Csr-Rp-60-m-Hingga-Agustus-2020.
CNBC Indonesia. (2020). Konkret! PTBA Salurkan Dana CSR Rp.60 M Hingga Agustus 2020. Https://Www.Cnbcindonesia.Com/Market/20200924111536- 17189103/Konkret-Ptba-Salurkan-Dana-Csr-Rp-60-m-Hingga-Agustus-2020.
Dewi, N. K. A. T., & Ratna Sari, M. M. (2019). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi, 27(3), 1956–1982. https://doi.org/https://doi.org/10.24843/eja.2019.v27.i03.p12
Ekowati, Lilis, P., & Wulandari, A. (2014). Pengaruh Profitabilitas, Likuiditas, Growth, Dan Media Exposure Terhadap Pengungkapan Tanggungjawab Sosial Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010 - 2012). Simposium Nasional Akuntansi, 40, 1–24.
Elma Kardiyanti, N. K., & Ngurah Bagus Dwirandra, A. A. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(9), 2338. https://doi.org/https://doi.org/10.24843/eja.2020.v30.i09.p13
Irmayanti, K. N. D., & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23. https://doi.org/https://doi.org/10.24843/eja.2018.v23.i03.p12
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Kusumaputri, N. S., & Mimba, N. P. S. H. (2020). Pengaruh Ukuran Perusahaan , Good Corporate Governance Dan Eco-Control Terhadap Pengungkapan Corporate Social Responsibilty. E-Jurnal Akuntansi. https://doi.org/https://doi.org/10.24843/eja.2021.v31.i07.p15
Lubis, H., Pratama, K., Pratama, I., & Pratami, A. (2019). A systematic review of corporate social responsibility disclosure. International Journal of Innovation, Creativity and Change, 6(9), 415–428.
Mohamed, I. M. A., & Salah, W. (2016). Investigating corporate social responsibility disclosure by banks from institutional theory perspective. Journal of Administrative and Business Studies, 2(6), 123–128. https://doi.org/10.20474/jabs-2.6.3
Mudah, K., & Retnani, E. D. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Sales Growth Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu Dan Riset Akuntansi. https://doi.org/https://doi.org/10.33087/ekonomis.v5i1.264
Naseem, M. A., Riaz, S., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of Board Characteristics on CSR Disclosure. The Journal of Applied Business Research, 33(4), 801–810.
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors influencing corporate social responsibility disclosure and its impact on financial performance: the case of Vietnam. Sustainability (Switzerland), 13(15), 1–16. https://doi.org/10.3390/su13158197
Pambudi, W. F., Dian, W., Suherman, Leonardus, S. B. A. M., & Sukrisno. (2022). How Do Green Investment, Corporate Social Responsibility Disclosure, and Social Collaborative Initiatives Drive Firm’s Distribution Performance?*. Journal of Distribution Science, 20(4), 51–63. https://doi.org/10.15722/jds.20.04.202204.51
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Riyadh, H. A., Sukoharsono, E. G., & Alfaiza, S. A. (2019). The impact of corporate social responsibility disclosure and board characteristics on corporate performance. Cogent Business and Management, 6(1), 1–18. https://doi.org/10.1080/23311975.2019.1647917
Sciarelli, M., Tani, M., Landi, G., & Papaluca, O. (2019). The Impact of Social Responsibility Disclosure on Corporate Financial Health: Evidences from Some Italian Public Companies. International Business Research, 12(3), 109. https://doi.org/10.5539/ibr.v12n3p109
Setyoastuti, P., & Saragih, E. H. (2021). ). Pengaruh Persepsi Karyawan atas Praktik Corporate Social Responsibility Perusahaan terhadap Komitmen Organisasional Karyawan. Journal of Management and Business Review, 18(2), 464–477. https://doi.org/https://doi.org/10.34149/jmbr.v18i2.297
Sisdyani, Subroto, S., & Baridwan. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
SRI-KEHATI. (n.d.). indeks SRI-KEHATI. Https://Kehati.or.Id/Indeks-Sri-Kehati/.
Susilowati, Zulfa, & Hartono. (2018). ). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, Dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Ekonomi, Manajemen Dan Akuntansi, 2(1), 15–25.
Widiastuti, H., U. E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia.
Wulandari, A. A. A. I., & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 1445–1472. https://doi.org/https://doi.org/10.24843/EJA.2018.v22.i02.p23
Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1752–1779.
Antaranews.com. (2021). Bank Mandiri salurkan 2.000 paket sembako ke petani di Gorontalo. https://www.antaranews.com/Berita/2148734/Bank-Mandiri-Salurkan-2000-Paket-Sembako-Ke-Petani-Di-Gorontalo.
CNBC Indonesia. (2021). PGN Salurkan Bantuan CSR Rp 1,3 M untuk Hadapi COVID-19. https://www.cnbcindonesia.com/Market/20200924111536- 17189103/Konkret-Ptba-Salurkan-Dana-Csr-Rp-60-m-Hingga-Agustus-2020.
CNBC Indonesia. (2020). Konkret! PTBA Salurkan Dana CSR Rp.60 M Hingga Agustus 2020. Https://Www.Cnbcindonesia.Com/Market/20200924111536- 17189103/Konkret-Ptba-Salurkan-Dana-Csr-Rp-60-m-Hingga-Agustus-2020.
Dewi, N. K. A. T., & Ratna Sari, M. M. (2019). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi, 27(3), 1956–1982. https://doi.org/https://doi.org/10.24843/eja.2019.v27.i03.p12
Ekowati, Lilis, P., & Wulandari, A. (2014). Pengaruh Profitabilitas, Likuiditas, Growth, Dan Media Exposure Terhadap Pengungkapan Tanggungjawab Sosial Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010 - 2012). Simposium Nasional Akuntansi, 40, 1–24.
Elma Kardiyanti, N. K., & Ngurah Bagus Dwirandra, A. A. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(9), 2338. https://doi.org/https://doi.org/10.24843/eja.2020.v30.i09.p13
Irmayanti, K. N. D., & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23. https://doi.org/https://doi.org/10.24843/eja.2018.v23.i03.p12
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Kusumaputri, N. S., & Mimba, N. P. S. H. (2020). Pengaruh Ukuran Perusahaan , Good Corporate Governance Dan Eco-Control Terhadap Pengungkapan Corporate Social Responsibilty. E-Jurnal Akuntansi. https://doi.org/https://doi.org/10.24843/eja.2021.v31.i07.p15
Lubis, H., Pratama, K., Pratama, I., & Pratami, A. (2019). A systematic review of corporate social responsibility disclosure. International Journal of Innovation, Creativity and Change, 6(9), 415–428.
Mohamed, I. M. A., & Salah, W. (2016). Investigating corporate social responsibility disclosure by banks from institutional theory perspective. Journal of Administrative and Business Studies, 2(6), 123–128. https://doi.org/10.20474/jabs-2.6.3
Mudah, K., & Retnani, E. D. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Sales Growth Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu Dan Riset Akuntansi. https://doi.org/https://doi.org/10.33087/ekonomis.v5i1.264
Naseem, M. A., Riaz, S., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of Board Characteristics on CSR Disclosure. The Journal of Applied Business Research, 33(4), 801–810.
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors influencing corporate social responsibility disclosure and its impact on financial performance: the case of Vietnam. Sustainability (Switzerland), 13(15), 1–16. https://doi.org/10.3390/su13158197
Pambudi, W. F., Dian, W., Suherman, Leonardus, S. B. A. M., & Sukrisno. (2022). How Do Green Investment, Corporate Social Responsibility Disclosure, and Social Collaborative Initiatives Drive Firm’s Distribution Performance?*. Journal of Distribution Science, 20(4), 51–63. https://doi.org/10.15722/jds.20.04.202204.51
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Riyadh, H. A., Sukoharsono, E. G., & Alfaiza, S. A. (2019). The impact of corporate social responsibility disclosure and board characteristics on corporate performance. Cogent Business and Management, 6(1), 1–18. https://doi.org/10.1080/23311975.2019.1647917
Sciarelli, M., Tani, M., Landi, G., & Papaluca, O. (2019). The Impact of Social Responsibility Disclosure on Corporate Financial Health: Evidences from Some Italian Public Companies. International Business Research, 12(3), 109. https://doi.org/10.5539/ibr.v12n3p109
Setyoastuti, P., & Saragih, E. H. (2021). ). Pengaruh Persepsi Karyawan atas Praktik Corporate Social Responsibility Perusahaan terhadap Komitmen Organisasional Karyawan. Journal of Management and Business Review, 18(2), 464–477. https://doi.org/https://doi.org/10.34149/jmbr.v18i2.297
Sisdyani, Subroto, S., & Baridwan. (2020). Levers of eco-control and green behavior in medical waste management. International Journal of Energy Economics and Policy, 10(4), 194–204. https://doi.org/10.32479/ijeep.9342
SRI-KEHATI. (n.d.). indeks SRI-KEHATI. Https://Kehati.or.Id/Indeks-Sri-Kehati/.
Susilowati, Zulfa, & Hartono. (2018). ). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, Dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Ekonomi, Manajemen Dan Akuntansi, 2(1), 15–25.
Widiastuti, H., U. E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia.
Wulandari, A. A. A. I., & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 1445–1472. https://doi.org/https://doi.org/10.24843/EJA.2018.v22.i02.p23
Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1752–1779.
Published
2023-11-30
How to Cite
PRATAMA, I Putu Dedy Wijaya; SISDYANI, Eka Ardhani.
Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 3056-3069, nov. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/100028>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p17.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
